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Colombia e-Invoicing

Factura electrónica DIAN en Colombia

Updated 27 March 2026

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  • Key facts
  • Timeline
  • Tax & Compliance
  • Formats
  • FAQ

Colombia mandates e-invoicing across B2B, B2G and B2C since 2019. Covered taxpayers issue UBL 2.1 XML invoices with digital signatures, pre-validated through DIAN's clearance platform. The healthcare sector is in scope, with formats including XML, PDF with QR code and JSON for RIPS integration.

Colombia e-Invoicing Overview

B2B
mandatory
since 1 January 2019
Mandatory for legal entities and individuals above income threshold. UBL 2.1 XML format with digital signatures required.
B2G
mandatory
since 1 January 2019
Electronic invoicing via DIAN's SFE with pre-validation.
B2C
mandatory
since 1 January 2019
Mandatory electronic sales invoices for all covered taxpayers and healthcare sector.

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Read the full Colombia e-invoicing guide

Implementation Timeline(6 events)

Key mandate dates. Select a date for detail, or show all updates below.

Electronic Invoicing System (SFE) mandatory launch
1 January 2019
National implementation
DIAN launched mandatory SFE for all qualifying companies with pre-validation requirements.
Healthcare RIPS integration mandatory
1 October 2024
Healthcare sector
Healthcare providers must integrate Individual Records of Health Service Provision (RIPS) in JSON format.
UVT updated to COP 49,799
1 January 2025
Threshold adjustment
Tax Value Unit (UVT) set at COP 49,799, affecting income thresholds for mandatory compliance (3,500 UVT = COP 174.3M).
Streamlined buyer identification process
1 April 2025
Process simplification
Issuers can generate invoices with buyer type and ID only; system auto-completes buyer data.
MINCIT Draft Decree on Electronic Invoice Circulation
16 February 2026
B2B
Draft decree clarifies only negotiable instruments intended for circulation require RADIAN registration per MINCIT publication . Acceptance periods begin upon invoice receipt rather than goods/services delivery.
DIAN draft resolution on voluntary regularisation of omitted e-invoices
27 March 2026
National
DIAN published a draft resolution setting the conditions for transmitting electronic invoices where a taxpayer voluntarily recognises a failure to issue a sales invoice. The mechanism develops Article 5 of Decreto Legislativo 0240 of 2026, issued under the state of economic, social and ecological emergency declared by Decreto Legislativo 150 of 2026.

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Compliance Regime

CTC Model
Clearance
Pre-validation model; all invoices sent to DIAN for approval before customer delivery; 5-year mandatory archival requirement
Network
Clearance
Standards
UBL 2.1 (Universal Business Language) XML format, CUFE (Unique Electronic Invoice Code), Digital signatures with ONAC-accredited certificates

Record-keeping & Reporting

SAF-T
N/A
No SAF-T implementation; Colombia uses DIAN SFE system with comprehensive pre-validation and real-time tax compliance integration

Technical Formats

XML (DIAN), PDF with QR code, JSON (healthcare RIPS integration)

Detailed exemptions, penalties and cross-border rules for Colombia are not yet published. The official sources have the latest detail.

Read our full Colombia e-invoicing compliance guide

In-depth mandate analysis, timeline, exemptions, and vendor selection

Official Sources

  • dian.gov.coOfficial site
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Related Countries

  • ArgentinaMandatory
  • BoliviaMandatory
  • BrazilMandatory
  • ChileMandatory

Frequently asked questions about e-Invoicing in Colombia

Yes, e-Invoicing is mandatory in Colombia for B2B (since 2019-01-01) and B2G (since 2019-01-01) transactions.

B2B e-Invoicing in Colombia is mandatory since 2019-01-01. Mandatory for legal entities and individuals above income threshold. UBL 2.1 XML format with digital signatures required.

B2G e-Invoicing in Colombia is mandatory since 2019-01-01. Electronic invoicing via DIAN's SFE with pre-validation.

Colombia supports the following e-Invoice formats: XML (DIAN), PDF with QR code, JSON (healthcare RIPS integration).

Colombia uses the following e-Invoicing standards: UBL 2.1 (Universal Business Language) XML format, CUFE (Unique Electronic Invoice Code), Digital signatures with ONAC-accredited certificates.

Pre-validation model; all invoices sent to DIAN for approval before customer delivery; 5-year mandatory archival requirement

B2C e-Invoicing in Colombia is mandatory since 2019-01-01. Mandatory electronic sales invoices for all covered taxpayers and healthcare sector.